cover
Contact Name
Hardika Muhammad Fatih
Contact Email
hardikamf@stiepancasetia.ac.id
Phone
+6281953705789
Journal Mail Official
ejournal@stiepancasetia.ac.id
Editorial Address
Komplek Waringin, Jl. Ahmad Yani Km. 5,5, Kuripan, Kecamatan Banjarmasin Timur, Kota Banjarmasin, Kalimantan Selatan 70248
Location
Kota banjarmasin,
Kalimantan selatan
INDONESIA
JIEB : Jurnal Ilmiah Ekonomi Bisnis
ISSN : 24424560     EISSN : 26152134     DOI : 10.35972
JURNAL ILMIAH EKONOMI BISNIS (JIEB) merupakan jurnal ilmiah yang berisi kumpulan artikel ilmiah mengenai ilmu ekonomi dan bisnis dari berbagai akademisi maupun praktisi dari seluruh Indonesia. JIEB terdiri dari 150 halaman setiap terbitannya, dan terbit sebanyak 3 kali dalam 1 tahun, yaitu pada bulan Maret, Juli, dan November. Jurnal ini menyediakan akses terbuka yang pada prinsipnya membuat riset tersedia secara gratis untuk publik dan akan mensupport pertukaran pengetahuan global terbesar. JIEB publishes research articles from various topics in accounting and finance and Management, including but is not limited to the following topics: Accounting and Finance Financial Accounting Public Sector Accounting Management Accounting Islamic Accounting and Financial Management Auditing Corporate Governance Ethics and Professionalism Corporate Finance Accounting Education Taxation Capital Market Banking Information System Sustainability Reporting Management Human Resource Management Marketing Strategy Management
Articles 183 Documents
PERAN GAYA KEPEMIMPINAN DAN PEKERJAAN DALAM MENINGKATKAN KINERJA PEGAWAI PADA KANTOR DINAS TENAGA KERJA KOTA BANJARMASIN Kharunnisa
Jurnal Ilmiah Ekonomi Bisnis Vol 6 No 2 (2020): JURNAL ILMIAH EKONOMI BISNIS
Publisher : Jurnal Ilmu Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (218.718 KB) | DOI: 10.35972/jieb.v6i2.367

Abstract

Formulation problem in this research are How leadership style and job to reach employee performance on Dinas Tenaga Kerja office in Banjarmasin city in this time. Aim are to knows leadership style and job to rearch employee performance on Dinas Tenaga Kerja office in Banjarmasin city in this time. Variance of data analysis are using descriptive quntitatif and qualitatif. Source of data are primer data and secunder data.Tekhnic data analysis is using discriptive quantitatif, so that easy to understood was using numeral.Technic unite data are using interview, observation and dokumentation. The population are 36 peoples based on ages, sex, marriage and education level. Performance indicators to consist of quality, quantity, presence and cooperation.
ANALISIS PENGARUH PEMAHAMAN AKUNTANSI DAN KEAKTIFAN MAHASISWA TERHADAP PENYUSUNAN LAPORAN KEUANGAN SESUAI SAK KASUS PADA MAHASISWA JURUSAN AKUNTANSI STIE PANCASETIA Imawati Yousida
Jurnal Ilmiah Ekonomi Bisnis Vol 6 No 2 (2020): JURNAL ILMIAH EKONOMI BISNIS
Publisher : Jurnal Ilmu Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (396.963 KB) | DOI: 10.35972/jieb.v6i2.369

Abstract

This research aims to analyze influence understanding of accounting and student activeness towards the preparation of financial statement in accordance with The Financial Accounting Standards: case study in accounting department students STIE Pancasetia.The research method used quantitative with analytical techniques used are multiple linear regression.The population and sample used were fifty-seven seventh of students majoring in accounting.The results shows understanding of accounting and student activity simultaneously and partially have a significant effect on the preparation of financial statements in accordance with The Financial accounting standards.While the dominant variable influences the understanding of accounting.Understanding of accounting as the basic of basic accounting knowledge in the process of preparing financial reporting.So the advice given to the object of the research is expected to develop the level of understanding of students by developing learning that is more varied and consistent, especially in accounting practices, the completion of case studies related to the preparation of financial reports in accordance with financial accounting standards and for students to be able to increase their activity in the learning process such as actively asking questions, issuing opinions and sharing experiences related to accounting. As well as independent practice and critical thinking towards accounting developments in the future.Keyword : Understanding of Accounting, Student Activity, Preparation of Financial Statements in Accordance, Financial Accounting Standards.
PENGARUH GAYA KEPEMIMPINAN TERHADAP PRESTASI KERJA KARYAWAN PADA PERUSAHAAN PT. PULAU INDAH JAYA BANJARMASIN Mardah, Siti
Jurnal Ilmiah Ekonomi Bisnis Vol 6 No 3 (2020): JURNAL ILMIAH EKONOMI BISNIS
Publisher : Jurnal Ilmu Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35972/jieb.v6i3.372

Abstract

Abstract: The main factor supporting employee work performance is the leadership style applied by a company leader to employees who are subordinates to him. This is very closely related to the research I have made. Where the purpose of this study is to determine how much influence the leadership style has on achievement. Employee work in the company. Data collection techniques were taken from 60 employees of a total of 200 employees who were used as research samples. This study uses SPSS 16 as an analytical tool to measure validity, reliability, classical assumption test, simple linear regression. From this research it is obtained based on the results data processing, leadership style variables have a positive and significant effect on employee performance. In testing the hypothesis shows that the leadership style has a positive and significant effect on employee performance. The results of this research survey indicate that the work performance of employees that needs to be maintained is in the aspect where every job given to employees is done well and obtained satisfactory results so that it is profitable for the company. Keywords: Leadership Style, Job Performance
ANALISIS PENGARUH KUALITAS PELAYANAN DAN PROMOSI TERHADAP KEPUTUSAN PEMBELIAN PADA MERCHANT GO FOOD FESTIVAL DUTA MALL BANJARMASIN Iqbal, Muhammad; Kadir, Abdul
Jurnal Ilmiah Ekonomi Bisnis Vol 6 No 2 (2020): JURNAL ILMIAH EKONOMI BISNIS
Publisher : Jurnal Ilmu Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (285.216 KB) | DOI: 10.35972/jieb.v6i2.350

Abstract

Muhammad iqbal, Jurusan Manajemen Sekolah Tinggi Ilmu Ekonomi Pancasetia Banjarmasin, 2020, Analisis Pengaruh Kualitas Pelayanan dan Promosi terhadap Keputusan Pembelian GoFood Festival Duta Mall Banjarmasin Pembimbing 1 : Abdul kadir, Pembimbing 2 : Firda Nosita. Penelitian ini bertujuan untuk mengetahui Pengaruh Kualitas pelayanan dan Promosi simultan maupun parsial terhadap Keputusan Pembelian GoFood Festival. Jenis penelitian yang digunakan adalah penelitian korelasional. Tujuan penelitian korelasional adalah untuk mengidentifikasi hubungan prediktif dengan menggunakan teknik korelasi atau teknik statistik, dengan sampel sebanyak 100 orang. Dan teknik analisis data dengan uji regresi linear berganda. Hasil penelitian menunjukan Kualitas pelayanan dan Promosi berpengaruh signifikan secara simultan terhadap keputusan pembelian pada Merchant GoFood Festival Duta Mall Banjarmasin. Variabel Kualitas Pelayanan dan Promosi juga berpengaruh secara parsial terhadap keputusan pembelian pada Merchant GoFood Festival Duta Mall Banjarmasin. Sedangkan variabel yang dominan berpengaruh terhadap Keputusan Pembelian adalah Kualitas Pelayanan.
PENGARUH BAURAN PEMASARAN TERHADAP KEPUTUSAN MAHASISWA DALAM PENGGUNAAN APLIKASI MOBILE TRANSPORTASI ONLINE Muhammad Rezky
Jurnal Ilmiah Ekonomi Bisnis Vol 6 No 3 (2020): JURNAL ILMIAH EKONOMI BISNIS
Publisher : Jurnal Ilmu Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35972/jieb.v6i3.352

Abstract

Penelitian ini bertujuan untuk Untuk mengetahui dan menganalisis pengaruh bauran pemasaran terhadap keputusan mahasiswa dalam penggunaan aplikasi mobile transportasi online. Metode analisis data menggunakan analisis regresi linear berganda dengan Jenis penelitian yang digunakan adalah penelitian korelasional. Penelitian ini dilakukan terhadap 80 orang mahasiswa STIE Pancasetia Banjarmasin. Hasil penelitian menunjukan bahwa bauran pemasaran berpengaruh signifikan terhadap keputusan pembelian aplikasi mobile transportasi online. secara parsial variabel bauran pemasaran produk, distribusi, promosi, proses dan orang mempengaruhi terhadap keputusan pembelian, sedangkan variabel price harga dan fasilitas fisik tidak mempengaruhi dalam melakukan keputusan pembelian pada aplikasi mobile transportasi online. variabel yang berpengaruh paling dominan di antara variabel lain terhadap keputusan pembelian yaitu produk.
ANALISIS AKUNTANSI PIUTANG USAHA TERHADAP LAPORAN KEUANGAN CV. LINGGAR PERDANA BANJARMASIN Shabirin Putra, Irwan
Jurnal Ilmiah Ekonomi Bisnis Vol 6 No 2 (2020): JURNAL ILMIAH EKONOMI BISNIS
Publisher : Jurnal Ilmu Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (250.925 KB) | DOI: 10.35972/jieb.v6i2.348

Abstract

Penelitian ini bertujuan untuk mengetahui akuntansi piutang usaha terhadap laporan keuangan CV. Linggar Perdana Banjarmasin selama ini dan yang seharusnya. Metode penelitian ini menggunakan deskriptif kualitatif yang bertujuan yang memecahkan masalahnya dengan menggunakan data dan bahan empiris. Hasil penelitian dapat disimpulkan bahwa perlakuan akuntansi piutang usaha yang diterapkan CV. Linggar Perdana Banjarmasin tidak mengacu pada SAK yang mengharuskan penyajian piutang sebesar jumlah bruto dikurangi taksiran jumlah yang tidak dapat diterima. Akibatnya, laporan yang disusun perusahaan tidak mencerminkan keadaan keuangan dan hasil usaha seharusnya. CV. Linggar Perdana Banjarmasin seharusnya menggunakan metode cadangan dalam menyusun laporan keuangan perusahaan yang sesuai dengan SAK untuk memprediksi besarnya jumlah piutang yang tak tertagih yang akan diakui sebagai kerugian piutang perusahaan.
ANALISIS LAPORAN KEUANGAN SEBAGAI ALAT UNTUK MENGUKUR KINERJA KEUANGAN PADA PT. DZAKY INDAH PERKASA CABANG SUNGAI TABUK Ariyanti, Khairina
Jurnal Ilmiah Ekonomi Bisnis Vol 6 No 2 (2020): JURNAL ILMIAH EKONOMI BISNIS
Publisher : Jurnal Ilmu Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (325.169 KB) | DOI: 10.35972/jieb.v6i2.349

Abstract

Tujuan dari penelitian ini adalah untuk mengetahui analisis laporan keuangan yang selama ini dan yang seharusnya sebagai alat untuk mengukur kinerja keuangan pada PT. Dzaky Indah Perkasa Cabang Sungai Tabuk. Metode yang digunakan adalah deskriptif kualitatif untuk menjelaskan dan memberikan gambaran mengenai kondisi ataupun situasi yang menjadi objek penelitian. Dengan teknik analisis data yaitu menggunakan analisis rasio keuangan yang terdiri dari rasio likuiditas, rasio solvabilitas, rasio aktivitas, rasio profitabilitas dan rasio pertumbuhan. Penelitian dilakukan pada PT. Dzaky Indah Perkasa Cabang Sungai Tabuk. Hasil penelitian menunjukkan bahwa PT. Dzaky Indah Perkasa Cabang Sungai Tabuk selama ini dalam mengukur tingkat keberhasilan suatu usaha hanya secara sederhana yaitu mengacu kepada laporan keuangan yang telah disajikan pada setiap periodenya dan yang seharusnya setelah dilakukan analisis laporan keuangan menggunakan rasio keuangan diketahui tingkat kinerja yang baik dihasilkan dari likuiditas, solvabilitas dan profitabilitas, sedangkan tingkat kinerja yang kurang baik dihasilkan dari aktivitas dan pertumbuhan.
Implementasi Balanced Scorecard Sebagai Alat Pengukur Kinerja pada PT. Noor Thoibah Banjarbaru lisda ramadhani, yudi rahman
Jurnal Ilmiah Ekonomi Bisnis Vol 6 No 2 (2020): JURNAL ILMIAH EKONOMI BISNIS
Publisher : Jurnal Ilmu Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (234.865 KB) | DOI: 10.35972/jieb.v6i2.346

Abstract

ABSTRACT Implementation of the Balanced Scorecard as a Measuring Tool Performance at PT. Noor Thoibah Banjarbaru Yudi Rahman The purpose of this study is to provide input in terms of measuring the correct and relevant Balanced Scorecard based on the theory and standards of financial accounting which are a form of business accountability and company management performance. In this study the method used is the Balanced Scorecard. The Balanced Scorecard measures the company's performance from: 1. Growth and Learning Perspective, 2. Internal business process perspective, 3. Customer perspective, and 4. Financial perspective. The author analyzes PT Noor Thoibah Banjarbaru using data from 2017-2018 to analyze financial perspectives, while for other perspectives the writer analyzes through questionnaire calculations distributed to PT Noor Thoibah Banjarbaru staff and customers. From the results of the analysis conducted by the author, it is known that the performance of PT Noor Thoibah Banjarbaru as a whole is quite good. And of course with the use of the Balanced Scorecard Method will get accurate performance measurement results so it is very important for the management of PT. Noor Thoibah Banjarbaru both in the process of planning, decision making, and controlling, as well as in realizing the company's overall vision and mission.
ANALISIS KEPATUHAN PERPAJAKAN PELAKU USAHA MIKRO, KECIL, DAN MENENGAH (UMKM) DI INDONESIA: STUDI PADA KOTA BANJARBARU KALIMANTAN SELATAN Nurizzaman, Raais
Jurnal Ilmiah Ekonomi Bisnis Vol 6 No 2 (2020): JURNAL ILMIAH EKONOMI BISNIS
Publisher : Jurnal Ilmu Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (275.527 KB) | DOI: 10.35972/jieb.v6i2.345

Abstract

Micro small and medium enterprises (MSMEs) have a very vital role in the growth, development and sustainability of the Indonesian economy, especially in terms of providing large employment opportunities. MSMEs are considered capable of preventing Indonesia from economic storms, able to be a deterrent when there are economic shocks and able to absorb a large number of workers. Tax is an important fiscal instrument for the Indonesian government as a source of state revenue. Therefore, the role and participation of all MSMEs entrepreneurs in Indonesia in paying taxes are indispensable for the development of the Indonesian economy. The objectives of this study are (1) to explain the level of understanding of MSMEs in the City of Banjarbaru to the tax regulations, (2) to explain the low level of tax payment compliance and the reasons for the low level of compliance of MSME taxpayers in Banjarbaru City, South Kalimantan, (3) to analyze the effectiveness of government policies concerning Government Regulation Number 23 of 2018, (4) to analyze the roles that have been carried out by the Government in increasing the compliance of MSMEs in paying taxes in the City of Banjarbaru, South Kalimantan. This research uses a descriptive qualitative approach. The results of this study indicate that MSMEs in the City of Banjarbaru are quite good in understanding taxation regulations, especially related to the Law Number 23 Year 2018. The potential for MSMEs obedience in the City of Banjar Baru, South Kalimantan in paying taxes is still low. The implementation of government regulation No. 23 of 2018 in Banjarbaru City has not been effective because there has not been a significant increase in MSMEs taxpayers. The efforts made by the government in increasing taxpayer compliance are providing good service to the taxpayers. Keywords: MSMEs, Fiscal Policy, Taxpayer Compliance, Government Regulation No. 23 of 2018
KEARIFAN LOKAL DALAM LINGKUNGAN SEKOLAH DASAR SEBAGAI BENTENG ARUS NEGATIF MEDIA INFORMASI PADA SDIT DI BANJARMASIN Noor Hayatie, Marliza
Jurnal Ilmiah Ekonomi Bisnis Vol 6 No 2 (2020): JURNAL ILMIAH EKONOMI BISNIS
Publisher : Jurnal Ilmu Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (311.705 KB) | DOI: 10.35972/jieb.v6i2.344

Abstract

Education is an effort to develop students' potential in order to realize an atmosphere of learning and teaching and learning process to be active. Therefore, students can have spiritual strength, self-control, personality, intelligence, noble character, and the skills needed by the current environment. Education that utilizes local strengths in all aspects for the development of student competencies is a concept of education based on local wisdom. This research belongs to qualitative research. The population in this study was SDIT Anak Sholeh Mandiri, SDIT Al Firdaus, and SDIT Permata Jannati. Based on the results of research on strengthening the character of students with value-based local wisdom, it was found that to fortify the negative flow of information media through learning are: (1) The need for the application of local wisdom in an integrated Islamic elementary school environment, (2) Strengthening the character of students with local wisdom values is one of the efforts to prevent and overcome the negative flow of information media, (3) Students need to get learning about local wisdom in order to protect themselves from the negative flow of foreign culture.

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